June 21, 2006
CLA-2-87:RR:NC:N1:101 R04015CATEGORY:CLASSIFICATIONTARIFF NO.:8708.29.5010
Ms. Brenda C. Spencer
Hellmann Worldwide Logistics
4620 W. 84th St.
Ste# 200
Indianapolis, IN 46268RE: The tariff classification of flat rolled blanks from Germany.
Dear Ms. Spencer:
In your letter dated May 23, 2006, on behalf of Mubea, you requested a tariff classification ruling. You submitted a technical description and photographs with your request.
The articles in question are flat rolled blanks. You indicate in your narrative that the process by which these blanks are formed is highly specialized. This process is characterized by its “coil to coil” rolling process. As the coil passes through a roller gap, a computerized control system adapts the roller to create repeating patterns of thickness variations throughout the coil. This process allows for variable thickness throughout the blank, facilitating added reinforcement in necessary areas. Thickness varies at different parts of the blank, ranging from .2mm to 4mm. The shaped blanks are finally hot-formed into the structural B-pillar for automobiles.
You suggest classification in chapter 72, however, because the flat rolled blanks are rolled in various thickness and they have the approximate shape of the B-pillar, classification in chapter 72 is not applicable.
The applicable subheading for the flat rolled blanks will be 8708.29.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: parts and accessories of bodies (including cabs): other: otherstampings. The rate of duty will be 2.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,